Amrishbhai Prahladbhai Patel, Gandhiagar V. The ITO, Ward-4, Mehsana

MA 1/AHD/2020

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1289 (ITAT-AHMEDABAD)
• Duration Of Justice: 1 year(s) 6 month(s) 6 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-07-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2013-2014
• Appeal Filed On: 01-01-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R R MAKWANA
• Keywords: Opportunity of being heard; Fair market value
• Section: 43

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD (THROUGH VIRTUAL COURT) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER M.A. NO.01/AHD/2020 (IN ITA NO. 1883/AHD/2017) (ASSESSMENT YEAR: 2013-14) AMRISHBHAI PRAHLADBHAI PATEL 59, SANSUKRTI BUNGLOWS, NR. HOLY CHILD SCHOOL, DIST. GANDHINAGAR- 382721 VS. THE INCOME TAX OFFICER WARD-4, MEHSANA [ PAN NO. BJEPP1074K ] ( APPELLANT ) .. ( RESPONDENT ) APPELLANT BY : SHRI SUNIL TALATI, AR RESPONDENT BY : SHRI R. R. MAKWANA, SR. DR DATE OF HEARING 07/05/2021 DATE OF PRONOUNCEMENT 07/07/2021 O R D E R PER MS. MADHUMITA ROY - JM: THE APPELLANT HAS SOUGHT FOR RECALLING OF THE ORDE R DATED 18.10.2019 PASSED BY LD. TRIBUNAL WHEREBY AND WHEREUNDER THE APPEAL PREFERRE D BY THE ASSESSEE WAS ALLOWED FOR STATISTICAL PURPOSES. THIS BENCH HAS BEEN PLEASED TO DIRECT THE LD. AO TO DECIDE THE MATTER AFRESH UPON OBTAINING A COPY FROM DVO TO ASC ERTAIN THE FAIR MARKET VALUE OF THE PROPERTY IN QUESTION AS ON 01.04.1981 AND ALSO UPON GIVING AN REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND TO TAKE INTO CONSID ERATION ANY EVIDENCE THAT THE ASSESSEE MAY CHOOSE TO FILE AT THE TIME OF HEARING OF THE MA TTER. 2. AT TIME OF HEARING OF THE INSTANT APPLICATION TH E LD. COUNSEL APPEARING FOR THE ASSESSEE SUBMITTED BEFORE US THAT THERE IS ERROR AP PARENT ON THE FACE OF THE RECORDS IN VIEW OF THE FACT THAT THE DEPARTMENT CANNOT BE ALLOWED A SECOND INNINGS BY SENDING THE MATTER - 2 - MA N O.01/AHD/2020(IN ITA NO.1883/A/17) AMRISH PRAHLADBHAI PATEL VS. ITO ASST.YEAR 2013-14 BACK TO THE AO ENABLING IT TO FILL THE LACUNA AND S HORTCOMINGS AND PUTTING THE ASSESSEE VIRTUALLY TO FACE RETRIAL FOR NO FAULT OF HIM. IN THIS REGARD, HE HAS RELIED UPON THE JUDGMENT PASSED BY THE HONBLE AGRA BENCH AND FURTH ER SUBMITTED TO FOLLOW THE SAID DECISION PASSED BY THE HONBLE AGRA BENCH. FURTHER THAT HE HAS RELIED UPON THE ORDER PASSED BY THE HONBLE JURISDICTIONAL HIGH COURT IN THE FOLLOWING MATTERS:- 1. CIT-II VS. BHOGILAL RAMJIBHAI ATARA 43 TAXMAN N.COM 55 (2014) 2. CIT VS. HARIKISHAN JETHALAL PATEL 168 ITR 472 (1987) 3. RAJESH BABUBHAI DAMANIA VS. ITO -122 TAXMAN 614 (2002) 3. THE AUTHORITY OR FORUM DISCHARGING JUDICIAL OR Q UASI-JUDICIAL FUNCTIONS BOUND BY DECISION RENDERED BY AUTHORITIES OR FORUM OR COORDI NATE JURISDICTION AS THE RATIO LAID DOWN BY THE HONBLE COURT HAS BEEN RELIED UPON BY T HE LD. AR. 4. ON THE CONTRARY THE LD. DR RELIED UPON THE ORDER PASSED BY THE LD. TRIBUNAL SETTING ASIDE THE ISSUE. FURTHER THAT HE HAS DRAWN OUR ATTENTION AT PAGE 2 PARA 3 OF OUR ORDER PASSED ON 18.10.2019 WHERE THE CONCESSION GIV EN BY THE LD. ADVOCATE FOR REFERRING THE MATTER TO THE LD. AO HAS BEEN RECORDED. 5. WE HAVE HEARD THE RIVAL SUBMISSIONS MADE BY THE PARTIES, WE HAVE ALSO PERUSED THE ORDERS PASSED BY US. AT THE VERY ONSET OF THE PROCEEDING IT IS EVIDENT FROM THE ORDER DATED 18.10.2019 THE LD. COUNSEL APPEARING FOR THE ASSESSEE PRAYED F OR SETTING ASIDE THE ISSUE TO THE FILE OF THE LD. AO TO DECIDE THE MATTER AFRESH UPON OBTAINI NG A COPY FROM THE CONCERNED DVO. THE RECORDING OF CONCESSION AT PARAGRAPH 3 IS REPRO DUCED HEREINBELOW:- 3. AT THE TIME OF HEARING OF THE INSTANT APPEAL, T HE LEARNED ADVOCATE APPEARING FOR THE ASSESSEE SUBMITTED BEFORE US THAT WHEN THE VALUATIO N WAS REJECTED BY THE LEARNED AO THE VALUATION MADE BY THE SUB-REGISTRAR OFFICE OF THE P LOT RELATED TO THE LAND HAS BEEN ADOPTED INSTEAD OF OBTAINING THE REPORT OF A TECHNICAL PERSON BEING THE DVO AS THE PRACTICE FOLLOWED BY THE AUTHORITIES BELOW IN TERMS OF THE PROVISION OF LAW. IN SUPPORT OF HIS CONTENTION, THE LEARNED AR - 3 - MA N O.01/AHD/2020(IN ITA NO.1883/A/17) AMRISH PRAHLADBHAI PATEL VS. ITO ASST.YEAR 2013-14 RELIED UPON THE JUDGMENT PASSED BY THE CO-ORDINATE BENCH IN THE MATTER OF SMT. PRAMILA M. DESAI, HUF-VS-DCIT IN ITA NO. 04/AHD/2012 FOR A.Y. 2008-09. HE, THEREFORE, PRAYED FOR SETTING ASIDE THE ISSUE TO THE FILE OF THE LEARNED AO TO DE CIDE THE ISSUE AFRESH UPON OBTAINING A COPY FROM THE CONCERNED DVO. THE LEARNED DR, HOWEVER, HAS RE LIED UPON THE ORDER PASSED BY THE AUTHORITIES BELOW. 6. IT IS NOTEWORTHY THAT WHILE ARGUING THE MATTER A S REGARDS THE ERROR APPARENT ON THE FACE OF THE RECORDS IN NOT FOLLOWING THE ORDERS PAS SED BY THE OTHER BENCH OF THE TRIBUNAL, THE LD. AR VERY CAREFULLY DIVERTED OUR MIND FROM TH E FACT OF CONCESSION GIVEN BY THE LD. AO AS RECORDED IN PARAGRAPH 3 OF THE ORDER DATED 18 .10.2019. WHEN THE ORDER HAS BEEN PASSED BY US CLEARLY ON THE SUBMISSIONS MADE BY THE LD. AR THAT TOO UPON CONSIDERING THE JUDGMENT RELIED BY HIM IN THE MATTER OF SMT. PR AMILA M. DESAI-HUF VS. DCIT IN ITA NO. 04/AHD/2012 FOR A.Y. 2008-09, IN OUR HUMBLE UND ERSTANDING THERE IS NO ERROR APPARENT ON THE FACE OF THE RECORDS IN NOT PASSING THE ORDER ON THE TERMS SPECIFIED BY THE LD. AR IN THE RECALLING APPLICATION FILED BEFORE US . IN FACT, IN THAT VIEW OF THE MATTER THE ASSESSEE IS ALSO BOUND BY OUR EARLIER ORDER PASSED ON 18.10.2019. WE NOTE THAT WE EXPECTED MINIMUM FAIRNESS FROM THE LD. ADVOCATE APP EARING FOR THE ASSESSEE WHILE ARGUING THE MATTER ON MERIT INSTEAD OF PLACING THE TRUE FACT RECORDED IN THE ORDER ITSELF AT PARAGRAPH 3 THEREIN. THEREFORE, THE JUDGMENT RELIE D UPON BY THE HONBLE AGRA BENCH OR THE JURISDICTIONAL HIGH COURT IS NOT APPLICABLE IN THE PRESENT FACTS AND CIRCUMSTANCES OF THE CASE SO AS TO RECALL THE ORDER. WE, THUS, FIND NO MERIT IN SUCH APPLICATION FOR RECALLING OF THE ORDER DATED 18.10.2019. HENCE, THE APPLICAT ION IS FOUND TO BE DEVOID OF ANY MERIT AND, THUS, DISMISSED. 7. IN THE RESULT, MISC. APPLICATION FILED BY THE AS SESSEE IS DISMISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 07/07/2021 SD/- SD/- (WASEEM AHMED) (MS. MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 07/07/2021 TANMAY, SR.PS - 4 - MA N O.01/AHD/2020(IN ITA NO.1883/A/17) AMRISH PRAHLADBHAI PATEL VS. ITO ASST.YEAR 2013-14 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / CONCERNED CIT 4. ( ) / THE CIT(A). 5. , ! ' , #$%% / DR, ITAT, AHMEDABAD 6. &' () / GUARD FILE. / BY ORDER, //TRUE COPY// / (DY./ASSTT.REGISTRAR) !, #$ / ITAT, AHMEDABAD 1. DATE OF DICTATION 06/07/2021. 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 07/07/2021 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S 07/07/2021 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S 07 /07/2021 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 07 /07/2021 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER